Assessor

County Assessor

The Polk County Assessor’s Office is located on the second floor of the Courthouse in Osceola, NE. The office hours are 8:00 a.m. to 5:00 p.m., Monday through Friday. The office is closed over the noon hour.

Functions of the Assessor’s Office

Our office is responsible for assessing all real property at its fair market value as well as being uniform and equitable among all properties and classes. This assessment then becomes the basis for the county board to levy taxes. Our entire staff is committed to achieving the most accurate values possible using the existing sales occurring in Polk County. We maintain an extensive sales data file that is used in this valuation. All sales are reviewed before they can be considered in any analysis.

Duties of the Assessor’s Office

Calculate the market value of all real taxable property.

Maintenance of all personal property accounts for individuals and companies.

Administration of the Homestead Exemption program through the Department of Revenue.

Review and initiate exemption applications for all religious, charitable, educational, cemetery, agricultural and horticultural societies on real and personal property.